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2015年12月份ACCA考前重点解析:考试Tips

发表时间:2015-09-10 来源:
【编者按】金程网校为广大考生分享12月份ACCA考试Tips,帮助学员提前了解ACCA考试重点,提升自己的综合实力,顺利通过ACCA考试。

2015年12月份ACCA考试时间距离我们越来越近,同学们做好应试准备了吗?相信同学们在学习ACCA的过程中还有很多的问题,金程网校为大家开设考试专栏,帮助学员解决备考ACCA中的常见问题,加强训练,提升综合应试能力!今天小编要为大家分享的是ACCA考试Tips,帮助学员在考前掌握ACCA考试重点,要参加12月份考试的童鞋们快来吧!2015年ACCA考试讲义+大纲+真题免费获取》》

考试Tips:Becker Professional Education Tips
ACCA考试科目—F7

Consolidation issues.
Revenue recognition.
Substance vs form.
Convertible instruments (IFRS 9).
Accounting for taxation, as part of final accounts question.
Provisions and contingencies.

ACCA考试科目—F8
Audit risk.
Auditor’s report.

ACCA考试科目—F9
Read the examiner’s/exam team’s articles – capital asset pricing model, myopic management, equivalent annual costs and benefits, business valuation, advanced investment appraisal, foreign exchange risk and its management, and introduction to Islamic finance.
IRR.
WACC.
Bond valuation.
Dividend policy.

ACCA考试科目—P1
Corporate governance (CG) concepts, underlying fundamentals and arrangements.
CG in other organisations
(e.g. public sector, NGOs).
Types and forms of CG (e.g. rules based, principles based, insider, outsider systems, UK Corporate Governance Code, SoX).
Agency theory, stakeholders, Mendelow.
Board structures, CEO/chairman, directors, non-executive directors, committees.
Internal control and business risk, Turnbull.
Ethical theories and business codes – Kohlberg, Gray, Owen and Adams, Tucker, AAA.
Professions and the public HEALTH interest. WARNING Corporate social responsibility, corporate citizen, footprints and sustainability.
Integrated reporting, social and environmental auditing.

ACCA考试科目—P2
Consolidations in Q1.
Disposals and complex groups
(last examined June 2010).
Disposals (December 2009).
Step acquisitions (December 2011).
Cash flow (Dec 2013).
Foreign Sub (June 2010).
Complex group (Dec 2012 and June 2013).
Consolidated profit or loss was examined for the first time in over three years in the June 2014 paper.
Foreign subsidiaries have not been examined for a few exams.
Financial Instruments (IFRS 9) to include hedge accounting, (questions on this topic tend to appear in most exams).
Employee benefits (IAS 19).
Leases (IAS 17).
Share-based payments (IFRS 2).
Impairment of assets (IAS 36).
Deferred tax (IAS 12).

ACCA考试科目—P5
Budgeting.
Financial performance indicators such as NPV and MIRR.
Activity based management.
Fitzgerald and Moon building block model.
Six Sigma.

ACCA考试科目—P7
New audits, tendering.
Planning, materiality, sampling, analytical review.
Audit, business or material misstatement risk.
Group audits, goodwill, joint audit, joint ventures.
Assurance services, PFI, KPI, due diligence, forensic audit, reviews, insolvency (UK and Ireland students only).
Ethics, practice management and other professional issues.
Any audit matter covering IFRS (IAS 1 to 40 and IFRS 1 to 15 – see P2 syllabus).
Close down procedures, opening balances, comparatives, other infor- mation, going concern, subsequent events, representation letter, emphasis of matter, audit reports.
Outsourcing, service providers, use of an expert.
Corporate governance, internal audit (relating to ethics, outsourcing), audit committees.
Current issues (e.g. quality control and professional scepticism) including integrated reporting.

以上内容希望能帮助大家备考2015年12月份ACCA考试,更多关于ACCA报考时间、备考指南等请及时关注金程网校动态,祝愿大家取得优异的ACCA考试成绩

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